More likely SUSE, who are "an independent business unit of The Attachmate Group", whatever that means.
On the openSUSE sponsors page it says, "the openSUSE project is a SUSE-sponsored community initiative", and so on. They also have other sponsors, but it's pretty obvious where most of their work is going to end up.

Attachmate took the view that the SUSE name was more valuable in the market and split Novell and SUSE into separate companies within the group. It also moved some Novell products into one of its other companies, NetIQ, so that Novell could concentrate on a narrower range of products.

SUSE contributes a proportion of its profits to openSUSE and, as SUSE has prospered under Attachmate, the amount has gone up.